The State Supreme Audit completed the financial audit performed in the Office of the High Inspector of Justice for the 3-year work period, from 01.01.2021 to 31.12.2023, and provided a positive assessment for the institution’s performance in law enforcement, financial planning and management.
Among the issues identified by the audit team of the State Supreme Audit (SSA) there were: The activity of the Office of the High Inspector of Justice, Drafting and implementing the state budget, Auditing the annual accounts, Evaluating the functioning of financial management and control systems according to the components of financial management and internal control.
The final audit report, estimates that “In our opinion, the financial statements of the HIJ Office presents fairly, in all material respects, the financial position of the institution on December 31, 2022, referring to the regulatory framework in force: National Standards of Accounting, the Law “On the Management of the Budget System” and the Instructions of the Ministry of Finance and Economy in terms of preparing the annual financial statements, etc. on which the audited entity relied for the preparation of the financial statements that justify the rendering of an unqualified/unmodified opinion.”
The audit of the SSA included the economic and financial activity of the Office of the High Inspector of Justice, including legal acts and by-laws, as well as in terms of:
- The application of legality for the appointments and operation of management structures, the decisions taken and their implementation
- Budget planning, implementation of criteria in its planning, implementation of the budget plan, as well as administrative expenses
- Implementation of legal provisions for the organizational structure of the Institution
- Application of legal provisions in keeping accounting records, assessment of whether assets and liabilities are calculated correctly and in accordance with legal acts and by-laws, as well as their reconciliation, opinion on the financial statements for 2022
- Functioning of the financial management and control system
The final audit report of the State Supreme Audit performed in the HIJ Office can be read here: FINAL AUDIT REPORT